1.audit 审计 -tAdA2?G
2.attestation 鉴证 p [4/Nq,c
3.credibility 可信赖程度 >c*}Do{lG
4.audit of financial statements 财务报表审计
Cb7f-Eag
5.agreed-upon procedures 执行商定程序 zdrCr0Rx,
6.high levels of assurance 高水平保证 dq28Y$9~
7.compilation 编制 \Y_2Z/
8.reliability 可靠性 \?{nP6=
9.relevance 相关性 Fd":\7p
10.professional skepticism 职业谨慎 d>*?C!xE
11.objectivity 客观性
^6bU4bA
12. professional competence 专业胜任能力 t&T0E.kh*X
13.Senior/CPA-in-charge 项目经理 +VkhM;'"C
14.audit engagement letter 业务约定书 cJd~UQ<k
15.recurring audit 连续审计 (ec?_N0=
16.the client 委托人 XZYpU\K
17.change CPA 更换注册会计师
jhjb)r.
18.the existing CPA 现任注册会计师 uV!Ax*'
19.the successor CPA 后任注册会计师 :^tw!U%y1
20.the preceding CPA前任注册会计师 1P:r=Rt/
21.issue the audit report 出具审计报告 ml <X92Y
22.expert 专家 3zo]*6p0
23.the board of directors 董事会 tT'*Uu5
24.knowledge of the entity‘ s business 了解被审计单位情况 zs<W>gBq
25.assess material misstatement risks评估重大错报风险 G.OAzA13!t
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1Y:lFGoe
27.a general knowledge of —— 初步了解―――的情况 Fq>=0 )
28.a more knowledge of—— 进一步了解的情况 CpNnywDRwU
29.the prior year‘s working papers 以前年度工作底稿 4HQP,
30.minutes of meeting 会议纪要 (lq7 ct
31.business risks 经营风险 G
x
ci
32.appropriateness 适当性 4NT zK
33.accounting estimate 会计估计 ")'
o5V
34.management representations 管理层声明 YjN2 ,Xi
35.going concern assumption 持续经营假设 WeNx9+2=Z
36.audit plan 审计计划 dqMt6b\}
37.significant audit areas 重点审计领域 aT1T.3 a
38.error 错误 4bLk+EY4A
39.fraud舞弊 \>0%E{CR
40.modified or additional procedures 修改或追加审计程序 qP{S!Z(
41.misappropriation of assets 侵占资产 7^7Rk
42.transactions without substance 虚假交易 -Zx
hh
43.unusual pressures 异常压力 c
Q:.V
44.the suspected noncompliance 涉嫌存在违法行为 \]ouQR.t@\
45.materialiy 重要性 >Y=HP&A<
46.exceed the materiality level 超过重要性水平 Pw
i6Ly`
47.approach the materiality level 接近重要性水平 ngJi;9X8*t
48.an acceptably low level 可接受水平 D%GB2-j R
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 qD=o;:~Km
50.misstatements or omissions 错报或漏报 =67dpQ'y
51.aggregate 总计 5$Lo]H
*
52.subsequent events 期后事项 UQ6UZd37
53.adjust the financial statements 调整财务报表 b*Ny
54.perform additional audit procedures 实施追加的审计程序 u&/[sqx
55.audit risk 审计风险 #-$
\f(+<
56.detection risk 检查风险 n!=%MgF'*p
57.inappropriate audit opinion 不适当的审计意见 8Q&.S)hrN
58.material misstatement 重大的错报 RU&,z3LEb
59.tolerable misstatement 可容忍错报 ,0+%ji^V
60.the acceptable level of detection risk 可接受的检查风险